Assessors' Handbook

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The Assessors' Handbook is a series of manuals developed by the staff of the Board of Equalization in an open process. The objective of the Assessors' Handbook is to give county assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. The Assessors' Handbook is intended to serve as a guide for the appraisal and assessment of real and personal property. Additionally, the Assessors' Handbook presents the Board staff's interpretation of rules, laws, and court decisions on property assessment.

As part of the process of producing the Assessors' Handbook, meetings were held with assessors, industry representatives, and other interested parties. Issues that could not be resolved were decided by the Members of the Board of Equalization after hearing testimony from interested parties and Board staff.

In attempting to relate the advice or guidance provided in the Assessors' Handbook, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the Assessors' Handbook is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an Assessors' Handbook section, statutory or regulatory law is controlling.

Assessors' Handbook sections are available here for viewing and printing. You may also purchase copies of Assessors' Handbook sections by downloading, printing, and submitting the following form: